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2022 (11) TMI 499 - CESTAT AHMEDABADRefund claim for excess paid service tax - rejection on the ground that this excess paid Service Tax could have been adjusted against the subsequent liability in terms of Rule 6(4A) of the Service Tax Rule 1994 - applicability of time limitation - HELD THAT:- The undisputed fact is that though this tax pertains to the period month ending 31 March, 2017 but the appellant have paid the excess Service Tax on 03.06.2017. The refund claim for the same was filed on 01.06.2018. Learned Commissioner (Appeals) has contended that the relevant date should be taken as of due date of payment - the relevant date provided under Section 11B in the facts of the present case the Clause (f) is applicable according to which the date of payment is the relevant date, therefore, the date of payment being 03.06.2017 and refund filing dated 01.06.2018, the appellant’s refund claim is well within 1 year from the date of excess payment of Service Tax. Accordingly, the refund is not time barred. Refund amount of Rs. 11,804/- - rejection on the ground that the appellant have not submitted the documents - HELD THAT:- It is crystal clear that the appellant as against the actual income of Rs. 1976933.51 for the month of May, 2017 in ST-3 return wrong amount of Rs. 20,55,619/- was oversightly mentioned. Due to this reason on this wrong amount the Service Tax was paid, hence, there is excess payment of Service Tax. With the documents submitted by the appellant it can be conveniently ascertained what is the actual value of the service provided by the appellant - no more documents is required, therefore, the contention of the Learned Commissioner (Appeals) that the appellant have not submitted the documents in support of the claim is absolutely contrary to the documents available on the records. The appellant is legally entitle for the refund - Appeal allowed - decided in favor of appellant.
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